ROOM ENGINE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ROOM ENGINE
Largest movements
- Receivables within one year -€2,419
down €2,419 (-76.9%), from €3,144 to €725
of which Trade receivables: -€2,379
- Cash -€507
down €507 (-99.0%), from €512 to €5
mainly Net result for the year (-€5,408)
- Profit (loss) carried forward -€5,408
down €5,408 (-4.5%), from -€120,970 to -€126,378
- Other debts +€1,617
up €1,617 (+15.0%), from €10,809 to €12,425
- Trade debts +€601
up €601 (+25.0%), from €2,407 to €3,008
- Tax, wage and social debts +€264
new in 2025: €264
- Gross operating margin -€3,435
down €3,435 (-202.1%), from -€1,699 to -€5,134
- Other operating charges -€232
down €232 (-65.9%), from €352 to €120
- Financial charges -€141
down €141 (-47.9%), from €295 to €154
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,246 | €3,320 | -€2,926 | -46.8% |
| Fixed assets | 21/28 | €2,590 | €2,590 | = | 0.0% |
| Financial fixed assets | 28 | €2,590 | €2,590 | = | 0.0% |
| Current assets | 29/58 | €3,656 | €730 | -€2,926 | -80.0% |
| Amounts receivable within one year | 40/41 | €3,144 | €725 | -€2,419 | -76.9% |
| Trade receivables | 40 | €2,379 | - | -€2,379 | |
| Other amounts receivable | 41 | €765 | €725 | -€40 | -5.2% |
| Cash at bank and in hand | 54/58 | €512 | €5 | -€507 | -99.0% |
| Total equity and liabilities | 10/49 | €6,246 | €3,320 | -€2,926 | -46.8% |
| Equity | 10/15 | -€21,970 | -€27,378 | -€5,408 | -24.6% |
| Contributions | 10/11 | €99,000 | €99,000 | = | 0.0% |
| Capital | 10 | €99,000 | €99,000 | = | 0.0% |
| Issued capital | 100 | €99,000 | €99,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,970 | -€126,378 | -€5,408 | -4.5% |
| Amounts payable | 17/49 | €28,216 | €30,698 | +€2,482 | +8.8% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,216 | €15,698 | +€2,482 | +18.8% |
| Trade debts | 44 | €2,407 | €3,008 | +€601 | +25.0% |
| Suppliers | 440/4 | €2,407 | €3,008 | +€601 | +25.0% |
| Taxes, remuneration and social security | 45 | - | €264 | +€264 | |
| Taxes | 450/3 | - | €264 | +€264 | |
| Other amounts payable | 47/48 | €10,809 | €12,425 | +€1,617 | +15.0% |
| Other operating charges | 640/8 | €352 | €120 | -€232 | -65.9% |
| Gross operating margin | 9900 | -€1,699 | -€5,134 | -€3,435 | -202.1% |
| Operating profit (loss) | 9901 | -€2,051 | -€5,254 | -€3,203 | -156.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €295 | €154 | -€141 | -47.9% |
| Recurring financial charges | 65 | €295 | €154 | -€141 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,346 | -€5,408 | -€3,062 | -130.5% |
| Profit (loss) for the period | 9904 | -€2,346 | -€5,408 | -€3,062 | -130.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,346 | -€5,408 | -€3,062 | -130.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.